Englishtown Corp. v. United States

Rich, Judge.

This appeal is from the judgment of the United States Customs Court, 76 Cust. Ct. 107, C.D. 4642, 409 F. Supp. 764 (1976), sustaining the classification of certain articles as “Mirrors” under TSUS item 644.61. We reverse and remand.

The articles are invoiced as “Electric Travel Beauty Kits.” The invoice notwithstanding, a label on appellant’s Exhibit 2, a sample of the imported merchandise, describes it as a “portable illuminated, two-way make-up mirror.” When not in use, each article appears to be a small plastic vanity case,1 approximately 13” long, 9” high, and 3” wide, with a…